This CPE course provides procedures for preparing quality audit documentation in accordance with professional standard requirements.
Learning Objectives
Recall the requirements of professional standards to prepare audit documentation for an audit of financial statements;Identify the appropriate structure, format, and traditional conventions utilized by the profession in preparing audit documentation;Recall the common procedures in preparing quality audit documentation and common efficiencies
Major Topics
Requirements of professional standards;Organizing and referencing audit working papers;Creating quality audit working papers;Working paper efficiencies